Financial Literacy (ISL352) Course Detail

Course Name	Course Code	Season	Lecture Hours	Application Hours	Lab Hours	Credit	ECTS
Financial Literacy	ISL352	Area Elective	3	0	0	3	5

Pre-requisite Course(s)
N/A

Course Language	Turkish
Course Type	Elective Group B
Course Level	Bachelor’s Degree (First Cycle)
Mode of Delivery	Face To Face
Learning and Teaching Strategies	Lecture.
Course Coordinator
Course Lecturer(s)	Dr. Halil Baran
Course Assistants
Course Objectives	This course aims to show the students what kind of tax issues after setting up a business, which type of company is suitable to start up a business, how to follow the business through financial statements when setting up a business and how to benefit from financial reports in daily life. It is to teach how to use financial statements to gain knowledge about the financial and economic situation of any company even if it is not a business owner.
Course Learning Outcomes	The students who succeeded in this course; Know about tax types and how to pay the tax Recognize the commercial obligations in daily life Reach the incentives for entrepreneurs and choose the right business type Analyze the financial statements and benefit from them Evaluate the economic and financial situation of the company on the balance sheet Determine the profitability of the company and what the main sources of profit and loss are Examine the financial policy, funding sources and investments of the company during the year based on the financial statements
Course Content	Important financial statements such as balance sheet and income statement as well as conducting basic analysis.

Weekly Subjects and Releated Preparation Studies

Week	Subjects	Preparation
1	Business and functions, companies and types of companies
2	Set up the company and the obligations according to company type
3	the incentives for entrepreneurs and route map
4	Tax types, levies and charges, types of earnings in income tax, tax declaration
5	Value added tax, trade documents used in commerce
6	Describing the accounting books - book keeping based on operation account
7	Midterm
8	financial statements and their functions
9	Examination of assets in the balance sheet, basic principles, interpretations
10	Examination of liabilites and equity in the balance sheet, basic principles, interpretations
11	Introducing the income statement, segmentation, interpretation
12	Introducing the income statement, segmentation, interpretation
13	Presentation of Cash Flow Statement, Interpretation, Interpretation
14	Vertical Analysis and Interpretation of Financial Statements
15	Horizontal Analysis and Interpretation of Financial Statements
16	final exam

Sources

Course Book	1. Orhan Sevilengül - Genel Muhasebe

Evaluation System

Requirements	Number	Percentage of Grade
Attendance/Participation	-	-
Laboratory	-	-
Application	-	-
Field Work	-	-
Special Course Internship	-	-
Quizzes/Studio Critics	-	-
Homework Assignments	1	20
Presentation	1	20
Project	-	-
Report	-	-
Seminar	-	-
Midterms Exams/Midterms Jury	1	30
Final Exam/Final Jury	1	30
Toplam	4	100

Percentage of Semester Work	70
Percentage of Final Work	30
Total	100

Course Category

Core Courses
Major Area Courses
Supportive Courses	X
Media and Managment Skills Courses
Transferable Skill Courses

The Relation Between Course Learning Competencies and Program Qualifications

#	Program Qualifications / Competencies	Level of Contribution
#	Program Qualifications / Competencies	1	2	3	4	5
1	Have an advanced level of basic theoretical knowledge on the field of public finance in order to obtain the practical gains.
2	Identify the issues related to the field of public finance by dealing with it within the framework of the methodological approach, and report and evaluate it from an analytical point of view.
3	Understand, interpret and analyse economic and financial events, equipped with knowledge of certain disciplines, especially economics, business and law.
4	Develop policies and strategies for solving the problems by establishing the cause-effect relationship related to fiscal and economic issues through theoretical information and the discussions.
5	Establish the relationship of public financial management and budget theory with public policies, he/she makes strong budget analysis, develop analysis on public finance and makes a link with the policy implementation
6	Understand the tax theory, learning the legal structure, following the legal and financial developments and gaining a professional competence in tax matters effectively develop it.
7	Have knowledge of accounting systems in private and public institutions and businesses, analyze and interpret the financial and financial structure of institutions with the knowledge and competence gained.
8	Gain knowledge of macroeconomic framework and growth theory, including theoretical and country examples, evaluates economic developments from a theoretical perspective.
9	Use foreign language in financial and economic fields, follow international literature, communicate on professional issues.
10	Benefit from technological developments in studies specific to its field by using information technologies, digital developments and common software.
11	Use qualitative and quantitative methods for the analysis of economic, financial, social and institutional events.
12	While fulfilling its academic and professional responsibilities, develop an approach that respects s United Nations sustainable development goals, freedoms, rights of the disadvantaged groups, environment, cultural and moral values.

ECTS/Workload Table

Activities	Number	Duration (Hours)	Total Workload
Course Hours (Including Exam Week: 16 x Total Hours)	16	3	48
Laboratory
Application
Special Course Internship
Field Work
Study Hours Out of Class
Presentation/Seminar Prepration	1	20	20
Project
Report
Homework Assignments	2	5	10
Quizzes/Studio Critics
Prepration of Midterm Exams/Midterm Jury	1	25	25
Prepration of Final Exams/Final Jury	1	25	25
Total Workload			128